https://www.taxtmi.com/article/detailed?id=10206 The proper officer may make a best judgment assessment of a person who failed to register or whose registration was cancelled but who remained liable to pay tax; the officer must issue FORM GST ASMT-14 stating grounds, allow the person an opportunity to be heard, and thereafter pass an assessment order in FORM GST ASMT-15 within the statutory limitation period, with required electronic summaries uploaded as prescribed by Rule 100. en-us Tue, 25 Jan 2022 17:13:15 +0530 Tue, 25 Jan 2022 17:13:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10206 The proper officer may make a best judgment assessment of a person who failed to register or whose registration was cancelled but who remained liable to pay tax; the officer must issue FORM GST ASMT-14 stating grounds, allow the person an opportunity to be heard, and thereafter pass an assessment order in FORM GST ASMT-15 within the statutory limitation period, with required electronic summaries uploaded as prescribed by Rule 100. Articles Goods and Services Tax - GST Tue, 25 Jan 2022 17:13:15 +0530 https://www.taxtmi.com/article/detailed?id=10206